Moody County v. Cable

BIEGELMEIER, Judge.

This 'is an action by Moody County to collect personal property taxes claimed due from defendant. Defendant's answer in addition to a general denial, alleged he was a resident of Buffalo County, the cattle were on feed and not grazing cattle and were first lawfully listed and assessed in the county of defendant's residence. It was stipulated defendant had feeder cattle owned by him upon farms in Moody County on assessment dates of May 1, 1960 and 1961, which were in the care and custody of various farmers, and taxes were assessed against defendant by that county in amounts…